Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
610.0000 WORKS OF ART AND MUSEUM PIECES FOR PUBLIC DISPLAY —Regulation 1586
(a) IN GENERAL
610.0680 Whales as Fixtures. Although the sale and installation of two fiberglass life size model whales at an aquarium constitutes a contract to furnish and install fixtures, the aquarium, if it meets the criteria in Regulation 1586, would qualify as a museum and the sale of the models would be exempt from tax as works of art. Although a nominal charge is made for admission to the area where the whales are on exhibit, the exemption for the purchase is not disqualified because the majority of the museum's space is open to the public free of charge. 4/9/85.